On April 16, 2025, the Ministry of Finance issued Ministerial Decision No. (88) of 2025 to provide for the application of the OECD Administrative Guidance from January 1, 2025.
In this article we look at the implementation of the Pillar 2 Domestic Minimum Tax in the United Arab Emirates, based on Cabinet Decision 142 of 2024 issued on February 8, 2025
Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in the United Arab Emirates for accounting periods beginning on or after January 1, 2025. Updated for the Cabinet Decision issued on February 8, 2025.
On March 15, 2024, the UAE launched a public consultation on the implementation of the GloBE rules in the UAE. The consultation is open until April 10, 2024.
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